61.assessed level of material misstatement risk 重大错报风险的评估水平 !<X/_+G\
62.simall business 小规模企业 v!n|X7
63.accounting system 会计系统 c%
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64.test of control 控制测试 *N6sxFs
65.walk-through test 穿行测试 (Bpn9}F-V.
66.communication 沟通 &,,:pL[
67.flow chart 流程图 M3JV^{O/DV
68.reperformance of internal control 重新执行 u:wf:^
69.audit evidence 审计证据 y^
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70.substantive procedures 实质性程序 $}0\sj%
71.assertions 认定 ]2@lyG#<<
72.esistence 存在 #??[;xjs!
73.occurrence 发生 ,,S 2>X*L
74.completeness 完整性 UZ:z|a3
75.rights and obligations 权利和义务 01]W@\(
76.valuation and allocation 计价和分摊 8ddBQfCY
77.cutoff 截止 }p8iq
78.accuracy 准确性 Tg=P*HY6
79.classification 分类 \t=#MzjR
80.inspection 检查 ezm*9Jc~p
81.supervision of counting 监盘 srKEtd"
82.observation 观察 VY=YI}E
83.confirmation 函证 !rZZ/M"i
84.computation 计算 2';{o=TXV
85.analytical procedures 分析程序 }Cb-7/
86.vouch 核对 'Awd:Aed5
87.trace 追查 _0iV6Bj
88.audit sampling 审计抽样 ArT@BqWd
89.error 误差 /f=31<+MtF
90.expected error 预期误差 Z:,`hW*A6
91.population 总体 YYe=E,q
92.sampling risk 抽样风险 iBKH\em/
93.non- sampling risk 非抽样风险 IfP?+yPa
94.sampling unit 抽样单位 eK\i={va
95.statistical sampling 统计抽样 N{a=CaYi+
96.tolerable error 可容忍误差 [mG!-.ll
97.the risk of under reliance 信赖不足风险 u})8)
98.the risk of over reliance 信赖过度风险 @qF:v]=_@
99.the risk of incorrect rejection 误拒风险 1V,DcolRY
100. the risk of incorrect acceptance 误受风险 @$~;vS
101.working trial balance 试算平衡表 <(45(6fQ
102.index and cross-referencing 索引和交叉索引 +z~bH!$2
103.cash receipt 现金收入 *qr>x8OGp
104.cash disbursement 现金支出 mWMtz]M}
105.bank statement 银行对账单 PM)nw;nS
106.bank reconciliation 银行存款余额调节表 A5s;<d0
107.balance sheet date 资产负债表日 F84<='
K
108.net realizable value 可变现净值 j:HIcCp
109.storeroom 仓库 p y%:,hi
110.sale invoice 销售发票 xd+aO=)Td
111.price list 价目表 4S* X=1
112.positive confirmation request 积极式询证函 GgtYO4,
113.negative confirmation request 消极式询证函 /3;]e3x
114.purchase requisition 请购单 '*G8;91u
115.receiving report 验收报告 srS)"Jt
116.gross margin 毛利 AO(zl*4
117.manufacturing overhead 制造费用 X#fjIrn
118.material requisition 领料单 >h$Q%w{V
119.inventory-taking 存货盘点 X7*fmD=Uy
120.bond certificate 债券 py wc~dWvz
121.stock certificate 股票 1q|iw
122.audit report 审计报告 P9jSLM
123.entity 被审计单位 g$JlpD&
124.addressee of the audit report 审计报告的收件人 A(n3<(O/{Z
125.unqualified opinion 无保留意见 ^SIA%S3
126.qualified opinion 保留意见 ^h2!u'IQ
127.disclaimer of opinion 无法表示意见 wZ_"@j<
128.adverse opinion 否定意见